Missouri § 144.047 Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax.

Missouri Statutes

§ 144.047 — Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax.

Missouri § 144.047

Title XTAXATION AND REVENUE

Ch. 144Sales and Use Tax

This text of Missouri § 144.047 (Aircraft used only for applying agricultural chemicals to be considered farm machinery, exempt from sales and use tax.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 144.047 (2026).

Text

Notwithstanding any other provision of law to the contrary, for purposes of department of revenue administrative interpretation, all sales of aircraft used solely for aerial application of agricultural chemicals shall be considered farm machinery and therefore, exempt from state and local sales and use tax, as provided for other farm machinery in subdivision (22) * of subsection 2 of section 144.030 .

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Notwithstanding any other provision of law to the contrary, for purposes of department of revenue administrative interpretation, all sales of aircraft used solely for aerial application of agricultural chemicals shall be considered farm machinery and therefore, exempt from state and local sales and use tax, as provided for other farm machinery in subdivision (22) * of subsection 2 of section 144.030 .

Legislative History

(L. 1995 S.B. 374 § 3) *Statutory reference to subdivision "(23)" changed to "(22)" in accordance with section 3.060 based on renumbering within section 144.030 by S.B. 768 merged with S.B. 975 & 1024 Revision, 2018.